South Dakota Statutes
§ 10-1-26 — Summons of witnesses and evidence in departmental investigations.
South Dakota § 10-1-26
This text of South Dakota § 10-1-26 (Summons of witnesses and evidence in departmental investigations.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-1-26 (2026).
Text
The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine.
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Legislative History
SDC 1939, § 57.0101 (7); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 12; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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Bluebook (online)
South Dakota § 10-1-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-26.